Commissioner Of Income-Tax And Anr. vs Morgenstern Werner

The Supreme Court addressed whether a foreign technician, not ordinarily resident in India, was taxable on salary earned in Germany. Finding that the assessee did not meet the residency criteria under Section 5(1)(c) of the Income-tax Act, 1961, and that his daily allowance was exempt via government notification, the Court upheld the High Court's decision. The appeal was dismissed, confirming that the foreign salary was not taxable in India.